Trisni Suryarini, Agung Yulianto, Shova Shovuro, Anna Kania Widiatami



The purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.


Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.


Agustini, N.K.R & Merkusiwati, N.KA. (2016). Effect of Compliance Pressure, Auditor Seniority and Time Budget Pressure on Audit Judgment. Jurnal Akuntansi Program S1, 15 (1), 1-13.

Barrick, M.B. & Mount, M.K. (2005). Yes, Personality Matters: Moving on to More Important Matters. Human Performance, 18 (4), 359-372.

Boeree, C.G. (1997). Personality Theories. Psychology Department Shippensburg University. Original E-Text-Site: http://www.ship.edu/%7Ecgboeree/ pers-contents.html.

Bowling, N.A. & Eschleman, K.J. (2010). Employee Personality as a Moderator of the Relationships Between Work Stressors and Counterproductive Work Behavior. Journal of Occupational Health Psychology, 15 (1), 91-103.

Briggs, S.P., Copeland, S. & Haynes, D. (2007). Accountants for the 21st Century, Where Are You? A Five-Year Study of Accounting Students’ Personality Preferences. Critical Perspectives on Accounting, 18, 511-537.

Costa, P.T., & McCrae, R. R. (1992). The five-factor model of personality and its relevance to personality disorders. Journal of Personality Disorders, 6(4), 343–359.

Fanani, Z, Budi, V.M.F. & Utama, A.A.G.S. (2021). Specialist Tenure Of Audit Partner And Audit Quality. Accounting, 7, 573–580.

Fiske, S. T., & Taylor, S. E. (1991). Social cognition (2nd ed.). New York: McGraw-Hill.

Fitriani, S. & Daljono. (2012). The Effect of Obedience Pressure, Task Complexity, Knowledge and Ethical Perception on Audit Judgment. Diponegoro Journal of Accounting, 1 (1), 1-12.

Goldberg, L.R. (1990). An Alternative Description of personality: The Big Five Factor Structure. Journal of Personality and Social Psychology. 87, 530-541.

Heider, F. (1958). The Psychology of Interpersonal Relations. New York: Wiley.

Jaffar, N., Haron, H., Iskandar, T.M. & Salleh, A. (2011). Fraud Risk Assessment and Detection Fraud: The Moderating Effect of Personality. International Journal of Business and Management, 6 (7), 40-50.

Jamilah, S., Fanani, Z. & Chandrarin. G. (2007). Effect of Gender, Obedience Pressure, and Task Complexity on Audit Judgment. National Accounting Symposium X Unhas, Makassar, Indonesia.

Lindrianasari, Hartono, J., Supriyadi, & Miharjo, S. (2012). Personality as a Moderating Relationship CEO's Perception of Compensation Received on CEO's Desire to Leave the Company Voluntary. Paper presented at the XV National Accounting Symposium event, Banjarmasin, Indonesia.

McCrae, R.R. & Costa, P.T. (1987). Validation of the Five Factor Model of Personality Acros Instruments and Observers. Journal of Personality and Social Psychology, 52 (1), 81-90.

Praditaningrum, A.S. & Januarti, I. (2012). Analysis of Factors Influencing Audit Judgment (Case Study at BPK RI Representative of Central Java). Paper presented at the XV National Accounting Symposium event, Banjarmasin, Indonesia.

Rustriarini, N.W. (2014). Personality Traits as Moderators of the Relationship between Job Stress and Audit Dysfunctional Behavior. Jurnal Akuntansi dan Keuangan Indonesia, 11 (1), 1-19.

Sahifuddin, A., Haryadi, B., & Zuhdi, R. (2015). Unraveling Professional Judgment Auditors in the Financial Statement Audit Process (Phenomenological Interpretive Study at KAP Paimin & Paijo). Paper presented at the XVIII National Accounting Symposium, Medan, Indonesia.

Sherman, R.A. & Funder, D.C. (2009). Evaluating correlations in studies of personality and behavior: Beyond the number of significant findings to be expected by chance. Journal of Research in Personality 43, 1053–1063.

Widhiastuti, H. (2014). Big Five Personality as a Predictor of Creativity in Improving Board Member Performance. Jurnal Psikologi, 41(1), 115-133.

Yustrianthe, R.H. (2012). Several Factors Affecting Government Auditors' Audit Judgment. Jurnal Dinamika Akuntansi, 4 (2), 72-82.

DOI: http://dx.doi.org/10.33603/jka.v6i2.5997


  • There are currently no refbacks.

Lisensi Creative Commons Web Analytics Web Analytics

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Lt. 2 Gedung Universitas Swadaya Gunung Jati Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132